search query: @author Fischer, M. / total: 15
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| Author: | Rosenzweig, K. Fischer, M. |
| Title: | Is managing earnings ethically acceptable? (Gewinnermittlung) |
| Journal: | Management Accounting (US)
1994 : MAR, VOL. 75:9, p. 31-34 |
| Index terms: | |
| Freeterms: | UNTERNEHMERETHIK, ARBEITSETHIK, MEINUNGSFORSCHUNG, REVISION- UND TREUHANDBETRIEBE |
| Language: | eng |
| Abstract: | How do accountants feel about managing earnings? According to a survey, accountants generally rated managerial actions that manipulated earnings by changing accounting methods as ethically less acceptable than actions that achieved the same effects by changing operating decisions. |
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